Search: transfer pricing

2 results for “transfer pricing”+ Section 16Aclear

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Section 56(2)(vii)5 Section 143(3)3 Addition to Income2

M/S OMPRAKASH MITTAL,INDORE vs. ITO 2(2), INDORE

In the result, this appeal of assessee is allowed for statistical purposes

ITA 243/IND/2021[2017-18]Status: DisposedITAT Indore20 Jun 2022AY 2017-18

Bench: Ms. Suchitra Kamble & Shri B.M. Biyani

Section 143(2)Section 143(3)Section 56(2)(vii)

transfer, the Assessing Officer may refer the valuation of the capital asset to the V.O. and on such a reference, provisions of section 16A of Wealth Act, 1957, will apply. Sub-section (2) further provides that if such a reference is made then certain provisions of section 16A, 23A, 24, 34AA, 35 and 37 of the Wealth

SHRI KRISHAN BAHADUR SAXENA,BHOPAL vs. THE ITO, WARD-2, BHOPAL

In the result, the appeal of the Assessee is partly allowed for statistical purposes